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Supreme Court Dismisses Transfer Petition in PMLA Case Seeking Venue Change from Lucknow to Ernakulam. Transfer Under Section 406 CrPC Not Granted as Accused Failed to Establish Exceptional Circumstances or That Place of Predicate Offence Determines PMLA Trial Venue Under Section 65 PMLA.

The Supreme Court considered a transfer petition filed by an accused in a Prevention of Money-laundering Act (PMLA) case seeking to transfer the proce...

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Supreme Court Converts Murder Conviction to Culpable Homicide in Single Blow Case — Appellant Major Singh Convicted Under Section 304 Part I IPC Instead of Section 302 IPC for Causing Death of Uncle with Single 'Bahi' Blow During Sudden Quarrel.

The Supreme Court considered appeals by Major Singh against his conviction under Section 302 IPC by the Punjab and Haryana High Court, which had rever...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...